<!DOCTYPE html>
<html>
	<head>
		<meta charset="utf-8">
		<title>Using the <th> element for table headings</title>
	</head>
	<body>
		<table border="1=">
			<tr>
				<td></td>
				<th>Outgoings ({$})</th>
				<th>Receipts ({$})</th>
				<th>Profit ({$})</th>
			</tr>
			<tr>
				<th>Quarter 1 (Jan-Mar)</th>
				<td>11200.00</td>
				<td>21800.00</td>
				<td><b>10600.00</b></td>
			</tr>
			<tr>
				<th>Quarter 2 (Apr-Jun)</th>
				<td>11700.00</td>
				<td>22500.00</td>
				<td><b>10800.00</b></td>
			</tr>
			<tr>
				<th>Quarter 3 (Jul-Sep)</th>
				<td>11650.00</td>
				<td>22100.00</td>
				<td><b>10450.00</b></td>
			</tr>
			<tr>
				<th>Quarter 4 (Oct-Dec)</th>
				<td>11850.00</td>
				<td>22900.00</td>
				<td><b>11050.00</b></td>
			</tr>
		</table>
	</body>
</html>
